Circular of the Ministry of Finance and the State Administration of Taxation on Determination of the Taxation Methods for Permanent Representative Offices

Circular of the Ministry of Finance and the State Administration of Taxation on Determination of the Taxation Methods for Permanent Representative Offices
Circular of the Ministry of Finance and the State Administration of Taxation on Determination of the Taxation Methods for Permanent Representative Offices

Cai Shui Wai Zi [1986] No. 55

March 3, 1986

It has been reported by the tax authorities in Beijing, Tianjin, Dalian and other regions that issues concerning taxation of the commissions, rake-off, service charge and remuneration (hereinafter referred to as the income) derived from brokerage, agency and other services by permanent representative offices of foreign enterprises in China are relatively complicated and that it is unclear about the standards of the application of actual tax return, verification of income or revenue and conversion of expenditures.
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